Congress could very easily achieve return-free filing – without IRS involvement or any substantive changes to the tax code – by simply requiring all tax information providers (such as employers, banks, stock brokerage firms, and charities) to make the tax information they hold (e.g.., IRS...

This essay proposes a comprehensive mark-to-market tax for the 0.1% wealthiest and highest-earning taxpayers. Publicly-traded securities would be subject to an annual mark-to-market tax. Nontraded assets would be subject to a “deemed mark-to-market” tax: They would not be subject to tax...

Democrats and Republicans agree that the U.S. international tax system needs fixing, and the U.S. corporate tax rate is too high. Americans across the ideological spectrum see income inequality as a big problem.Reducing income inequality can allow a reduction in the corporate tax rate and help...